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V2498-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

Self-employed individuals may depreciate professional cameras and deduct repair costs

A self-employed professional has enquired about the depreciation of a €5,000 camera used for their business activity. The DGT has ruled that this is a deductible investment asset via depreciation and that repair expenses are also deductible.

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2024-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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